Basic principles of taxation in the Russian Federation

The classical principles of taxation were discovered and formulated by Adam Smith, and although in their interpretation they have now become part of history, they still continue to serve as a guideline for the development and improvement of tax systems in many countries of the world. Throughout its existence, these basic principles of taxation have been constantly supplemented, transformed in various economic concepts. Only at the turn of the 19th - 20th centuries, the economic principles of taxation began to be applied as specific criteria for creating tax systems in several European countries.

In modern reality, the principles of taxation in the Russian Federation are understood as the most fundamental and general provisions for constructing a tax system that ensure the economic stability of society and the solution of the tasks of economic development facing it.

The main reasons for highlighting these provisions as principles are:

- the requirement to have economic feasibility;

- the possibility of implementation within the framework of the tax system of the Russian Federation ;

- they must not contradict the fundamental provisions of the tax systems of foreign states.

Let us briefly consider the content of these principles.

1. The principle of legality implies that no one and nothing can restrict the freedoms of citizens, except in cases provided for by the Constitution. The tax in this sense, acts as a legal restriction, which is based on law, common sense and serves the interests of society as a whole. The principle also establishes that only legal taxes are paid.
2. The principle of universality is based on the understanding and recognition of the equality of all before the law and the obligation to pay taxes to all without exception, except for those that are also determined by law.
3. The principles of taxation in the Russian Federation, providing for the observance of justice in taxation. In addition to the tax law itself, the provisions of justice are constitutionally enshrined in the Russian Federation. The tax sense of this principle is that taxes should contribute to the equitable redistribution of benefits across society.
4. The principle of publicity provides for the need to find a fair balance of interests of the state and society.
5. The principles of taxation in the Russian Federation, which establish that the introduction and regulation of taxes is the prerogative of the legislature alone, which organizes the stipulated tax approval procedure.
6. Provisions that all taxes must be reasonable and appropriate form the principle of economic feasibility.
7. The principle of presumption of interpretation and interpretation of tax legislation in favor of the taxpayer provides that all ambiguities regarding the payment of taxes should be considered and interpreted in favor of tax payers.
8. Understanding by taxpayers of what and for whom tax is paid is the content of the principle of certainty of taxation.
9. The prohibition of violation of a single economic space is determined by the content of the principle of unity of tax policy.
10. The principles of taxation in the Russian Federation, which imply the integrity, uniformity and uniformity of taxes and tax procedures throughout the country, form the principle of the unity of the tax system.

The implementation of these principles in the Russian Federation is subject to the specifics of the form of government and its budget system. Built on the foundations of federalism, they provide for the existence of a three-level model of budgets, where all these principles operate and manifest themselves without any restrictions and changes.